Information for ruling 600006306
This section is Advance Tariff Ruling
- Start date
- 23 Jun 2023
- Expiry date
- 22 Jun 2026
- Commodity code
- 9403700000 (opens in new tab)
- Description
- Folding step stool that measures 22x22x29cm. It comes in four colours (black, white, blue and grey). It has a non-slip surface and has a weight capacity of 150 KG. It is made from polypropylene, ethylene-vinyl acetate and thermoplastic rubber. The packaging is a plastic shrink wrap blister pack with a insert card label that contains product information.
- Keywords
-
- HOUSEHOLD TOOLS
- OF PLASTIC
- WITH HANDLE
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules GIR’s: GIR 1 - has been used to classify this product by the terms of Heading 9403 Other furniture and parts thereof GIR 5 (b) has been used to identify the type of packaging – shrink wrap GIR 6 - has been used to classify the goods to 940370 Furniture of plastics. Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to 9403